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Prices and costs for residential electricity and gas are inclusive of all taxes and levies. This includes a reduction in VAT from 13.5% to 9% from May 2022, and subsidies for residential electricity under the Electricity Costs Emergency Benefit Scheme (€400 in 2022 and €550 in 2023). Residential properties with very low energy consumption levels have been excluded from the analysis. See the Editor's Note and Background Notes for more information.
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